Emrald Heights International School ., In re
Date: August 20, 2019
Subject Matter
GST applicable on consideration received by the school from the participant school(s) for participation of their students and staff in the impugned conference
Summary
a. Will the consideration received by the school from the participant school(s) for participation of their students and staff in the conference would be exempted under entry No. 66 or entry No. 1 or entry No. 80 or any other entry of the Notification…
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s. Emrald Heights International School (hereinafter referred to as the Applicant) , not registered but desirous of obtaining registration under the Goods & Services Tax. 2. The provisi…